Laserfiche WebLink
96 <br /> <br />ARTICLE VI. UTILITY USERS TAX CODE <br /> <br />Sec. 35-151. Short Title. <br /> <br />This article shall be known as the "Utility Users Tax Code." The word "code", as used in <br />this article shall mean the "Utility Users Tax Code" unless otherwise so indicated. <br /> <br />Sec. 35-152. Purpose. <br /> <br />This code is required for the purpose of fixing the rate of taxation for the utility users tax, <br />and for the purpose of providing a tax levy for the usual and current expenses of the <br />City of Santa Ana. <br /> <br />Sec. 35-153. Definitions. <br /> <br />The following words and phrases whenever used in this code shall be construed as <br />defined in this section, unless otherwise indicated. <br /> <br />(a) "Person" shall mean, without limitation, all domestic and foreign corporations, <br />firms, trusts, common law trusts, estates, associations, syndicates, clubs, joint-stock <br />companies, partnerships of every kind, joint ventures, societies, limited liability <br />companies, Massachusetts business or common law trusts, corporations (including <br />foreign, domestic, and non-profit), municipal corporations (other than the City), <br />municipal districts, cooperatives, receivers, trustees, guardians or other representatives <br />appointed by order of any court, and any natural individuals. <br /> <br />(b) "City" shall mean the City of Santa Ana, a charter city and municipal corporation <br />duly organized and existing under the Constitution and laws of the State of California. <br /> <br />(c) "Telephone corporation," "electrical corporation,' "gas corporation" and "water <br />corporation" shall mean a corporation or person as defined in Sections 234, 218, 222 <br />and 241, respectively, of the Public Utilities Code of the State of California as said <br />sections existed on January 1, 1975. "Electrical corporation" shall be construed to <br />include any municipality or franchised agency engaged in the selling or supplying of <br />electricity to a service user. <br /> <br />(d) "Tax administratod' shall mean the finance director of the City of Santa Ana, or <br />his or her authorized representative. <br /> <br />(e) ~Service supplied' shall mean any entity or person that provides telephone <br />communication, electric, gas or water service to a user of such services within the City. <br />The term shall include an entity or person required to collect or self-collect under this <br />code, and remit a tax imposed by this code, including its billing agent. <br /> <br />(f) =Service used' shall mean a person required to pay a tax imposed by this code. <br /> <br />Ordinance No. NS-2436 <br />Page 2 of 22 <br /> <br /> <br />